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26 U.S.C. § 5223 — Redistillation of spirits, articles, and residues
Federal law — U.S. Code and appendices · legal_authorities
**(a) Spirits on bonded premises** The proprietor of a distilled spirits plant authorized to produce distilled spirits may, under such regulations as the Secretary shall prescribe, redistill any distilled spirits which have not been withdrawn from bonded premises.
**(b) Distilled spirits returned for redistillation** Distilled spirits which have been lawfully removed from bonded premises free of tax or without payment of tax may, under such regulations as the Secretary may prescribe, be returned for redistillation to the bonded premises of a distilled spirits plant authorized to produce distilled spirits.
**(c) Redistillation of articles and residues** Articles, containing denatured distilled spirits, which were manufactured under the provisions of subchapter D or on the bonded premises of a distilled spirits plant, and the spirits residues of manufacturing processes related thereto, may be received, and the distilled spirits therein recovered by redistillation, on the bonded premises of a distilled spirits plant authorized to produce distilled spirits, under such regulations as the Secretary may prescribe.
**(d) Denatured distilled spirits, articles, and residues** Distilled spirits recovered by the redistillation of denatured distilled spirits, or by the redistillation of the articles or residues described in subsection (c), may not be withdrawn from bonded premises except for industrial use or after denaturation thereof in the manner prescribed by law.
**(e) Products of redistillation** All distilled spirits redistilled on bonded premises subsequent to production gauge shall be treated the same as if such spirits had been originally produced by the redistiller and all provisions of this chapter applicable to the original production of distilled spirits shall be a
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Source location: Title 26, Chapter 51, § 5223; chapter-051-distilled-spirits-wines-and-beer.md
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**(a) Spirits on bonded premises** The proprietor of a distilled spirits plant authorized to produce distilled spirits may, under such regulations as the Secretary shall prescribe, redistill any distilled spirits which have not been withdrawn from bonded premises.
**(b) Distilled spirits returned for redistillation** Distilled spirits which have been lawfully removed from bonded premises free of tax or without payment of tax may, under such regulations as the Secretary may prescribe, be returned for redistillation to the bonded premises of a distilled spirits plant authorized to produce distilled spirits.
**(c) Redistillation of articles and residues** Articles, containing denatured distilled spirits, which were manufactured under the provisions of subchapter D or on the bonded premises of a distilled spirits plant, and the spirits residues of manufacturing processes related thereto, may be received, and the distilled spirits therein recovered by redistillation, on the bonded premises of a distilled spirits plant authorized to produce distilled spirits, under such regulations as the Secretary may prescribe.
**(d) Denatured distilled spirits, articles, and residues** Distilled spirits recovered by the redistillation of denatured distilled spirits, or by the redistillation of the articles or residues described in subsection (c), may not be withdrawn from bonded premises except for industrial use or after denaturation thereof in the manner prescribed by law.
**(e) Products of redistillation** All distilled spirits redistilled on bonded premises subsequent to production gauge shall be treated the same as if such spirits had been originally produced by the redistiller and all provisions of this chapter applicable to the original production of distilled spirits shall be applicable thereto. Any prior obligation as to taxes, liens, and bonds with respect to such distilled spirits shall be extinguished on redistillation. Nothing in this subsection shall be construed as affecting any provision of law relating to the labeling of distilled spirits or as limiting the authority of the Secretary to regulate the marking, branding, or identification of distilled spirits redistilled under this section.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Distilled spirits subject to lien**
(1) **General** — The tax imposed by section 5001(a)(1) shall be a first lien on the distilled spirits from the time the spirits are in existence as such until the tax is paid.
(2) **Exceptions** — The lien imposed by paragraph (1), or any similar lien imposed on the spirits under prior provisions of internal revenue law, shall terminate in the case of distilled spirits produced on premises qualified under internal revenue law for the production of distilled spirits when such distilled spirits are—
(A) withdrawn from bonded premises on determination of tax; or
(B) withdrawn from bonded premises free of tax under provisions of section 5214(a)(1), (2), (3), (11), or (12), or section 7510; or
(C) exported, deposited in a foreign-trade zone, used in the production of wine, laden as supplies upon, or used in the maintenance or repair of, certain vessels or aircraft, deposited in a customs bonded warehouse, or used in certain research, development, or testing, as provided by law.
**(b) Cross reference** For provisions relating to extinguishing of lien in case of redistillation, see section 5223(e).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5004
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Rate of tax**
(1) **General** — There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
(2) **Products containing distilled spirits** — All products of distillation, by whatever name known, which contain distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added to such products, shall be considered and taxed as distilled spirits.
(3) **Wines containing more than 24 percent alcohol by volume** — Wines containing more than 24 percent of alcohol by volume shall be taxed as distilled spirits.
(4) **Distilled spirits withdrawn free of tax** — Any person who removes, sells, transports, or uses distilled spirits, withdrawn free of tax under section 5214(a) or section 7510, in violation of laws or regulations now or hereafter in force pertaining thereto, and all such distilled spirits shall be subject to all provisions of law relating to distilled spirits subject to tax, including those requiring payment of the tax thereon; and the person so removing, selling, transporting, or using the distilled spirits shall be required to pay such tax.
(5) **Denatured distilled spirits or articles** — Any person who produces, withdraws, sells, transports, or uses denatured distilled spirits or articles in violation of laws or regulations now or hereafter in force pertaining thereto, and all such denatured distilled spirits or articles shall be subject to all provisions of law pertaining to distilled spirits that are not denatured, including those requiring the payment of tax thereon; and the person so producing, withdrawing, selling, transporting, or using the dena
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Federal law — U.S. Code and appendices · legal_authorities
Page 3201
TITLE 26—INTERNAL REVENUE CODE
§ 5223
addition to the fermented or unfermented dis-
tilling material, of distilled spirits containing
substantial quantities of fusel oil or aldehydes,
or other extraneous substances.
(d) Penalty
For penalty and forfeiture for unlawful produc-
tion, removal, or use of material fit for distillation
or for the production of distilled spirits, and for
penalty and forfeiture for unlawful production of
distilled spirits, see sections 5601(a)(7), 5601(a)(8),
and 5615(4).
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958,
72 Stat. 1365; amended Pub. L. 94–455, title XIX,
§§ 1905(b)(6)(D), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
1823, 1834; Pub. L. 95–458, § 2(b)(4), Oct. 14, 1978, 92
Stat. 1256; Pub. L. 96–39, title VIII, § 807(a)(30),
July 26, 1979, 93 Stat. 286; Pub. L. 105–34, title
XIV, § 1414(a), Aug. 5, 1997, 111 Stat. 1047.)
Editorial Notes
PRIOR PROVISIONS
Provisions similar to those comprising subsecs. (a)(1),
(2)(D), (b), and (d) of this section were contained in
prior sections of act Aug. 16, 1954, prior to the general
revision of this chapter by Pub. L. 85–859, as follows:
Present subsecs.:
Prior sections
(a)(1), (2)(D) ...................
5216(a)(1), (4).
(b) ..................................
5309, 5362(7), 5412.
(d) ..................................
5216(b).
The prior sections, act Aug. 16, 1954, ch. 736, are set
out in 68A Stat. 640, 641, 658, 665, 675.
AMENDMENTS
1997—Subsec. (b)(2). Pub. L. 105–34 amended par. (2)
generally. Prior to amendment, par. (2) read as follows:
‘‘conveyed without payment of tax from contiguous
brewery premises where produced; or’’.
1979—Subsec. (c). Pub. L. 96–39 struck out ‘‘, in the
production facilities of a distilled spirits plant’’ after
‘‘distilling
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